Federal Tax Update: Employer Guidance for 2025 Qualified Tips and Overtime

https://vimeo.com/1135126659?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/9/2025-11-10-employer-guidance-for-2025-qualified-tips-and-overtime

This week we look at:

• Conservation Easement Valuation and Highest and Best Use
• Trust Fund Recovery Penalty (TFRP) Application
• California Residency and Taxpayer Burden of Proof
• OBBBA Information Reporting Transition Relief
• SCOTUS Oral Argument on IEEPA Tariffs
• Conservation Easement Timing and Penalties
• Digital Asset Broker Reporting FAQ Guidance